The South African tax figures that matter for crypto, for the 2026 tax year (1 March 2025 to 28 February 2026) and the 2027 tax year (1 March 2026 to 28 February 2027). Each figure links to the SARS page it was read from, and every figure was last checked against those pages on 13 November 2026.
For what these numbers mean for you, read the guide to how SARS taxes crypto, or put your own figures into the crypto tax calculator. Every filing and payment date is on the SARS deadline calendar for crypto investors.
Capital gains tax for individuals
| Figure | 2027 tax year | 2026 tax year | Source |
|---|---|---|---|
| Annual exclusion | R 50 000 | R 40 000 | SARS annual exclusion |
| Inclusion rate | 40% | 40% | SARS inclusion rate |
| Maximum effective CGT rate | 18% | 18% | SARS CGT rates |
| Top marginal income tax rate | 45% | 45% | SARS rates of tax |
The maximum effective rate is the inclusion rate multiplied by the top marginal rate, and it is the figure SARS lists for individuals on its CGT rates page. The annual exclusion is one amount for all your capital gains and losses in the year, not an allowance per asset. Coinfig reports show your figures before the annual exclusion and inclusion rate, and SARS applies both when it assesses your return.
Income tax brackets
2027 tax year (1 March 2026 to 28 February 2027)
| Taxable income | Tax before rebates |
|---|---|
| R 0 to R 245 100 | 18% of taxable income |
| R 245 101 to R 383 100 | R 44 118 plus 26% of the amount above R 245 100 |
| R 383 101 to R 530 200 | R 79 998 plus 31% of the amount above R 383 100 |
| R 530 201 to R 695 800 | R 125 599 plus 36% of the amount above R 530 200 |
| R 695 801 to R 887 000 | R 185 215 plus 39% of the amount above R 695 800 |
| R 887 001 to R 1 878 600 | R 259 783 plus 41% of the amount above R 887 000 |
| R 1 878 601 and above | R 666 339 plus 45% of the amount above R 1 878 600 |
2026 tax year (1 March 2025 to 28 February 2026)
| Taxable income | Tax before rebates |
|---|---|
| R 0 to R 237 100 | 18% of taxable income |
| R 237 101 to R 370 500 | R 42 678 plus 26% of the amount above R 237 100 |
| R 370 501 to R 512 800 | R 77 362 plus 31% of the amount above R 370 500 |
| R 512 801 to R 673 000 | R 121 475 plus 36% of the amount above R 512 800 |
| R 673 001 to R 857 900 | R 179 147 plus 39% of the amount above R 673 000 |
| R 857 901 to R 1 817 000 | R 251 258 plus 41% of the amount above R 857 900 |
| R 1 817 001 and above | R 644 489 plus 45% of the amount above R 1 817 000 |
Source: SARS Budget tax guide 2025
Rebates and tax thresholds
Rebates reduce the tax worked out from the brackets. You pay no income tax on a taxable income below the threshold for your age.
| Rebate or threshold | 2027 tax year | 2026 tax year | Source |
|---|---|---|---|
| Primary rebate | R 17 820 | R 17 235 | SARS rates of tax |
| Secondary rebate (65 and older) | R 9 765 | R 9 444 | SARS rates of tax |
| Tertiary rebate (75 and older) | R 3 249 | R 3 145 | SARS rates of tax |
| Tax threshold, under 65 | R 99 000 | R 95 750 | SARS rates of tax |
| Tax threshold, 65 to 74 | R 153 250 | R 148 217 | SARS rates of tax |
| Tax threshold, 75 and older | R 171 300 | R 165 689 | SARS rates of tax |
Filing deadlines
Filing Season 2026 closed for non-provisional individuals on 23 October 2026. Provisional taxpayers can file their 2026 return until 22 January 2027. If you are not provisional and have not filed yet, you can still submit an outstanding return on eFiling, and SARS asks for it as soon as possible.
| Who | Window | Status | Source |
|---|---|---|---|
| Auto-assessment notices | 1 July to 12 July 2026 | Closed | SARS |
| Non-provisional individuals, not auto-assessed | 13 July to 23 October 2026 | Closed | SARS |
| Provisional taxpayers, not auto-assessed | 13 July 2026 to 22 January 2027 | Open | SARS |
Status as at 13 November 2026. Provisional tax payment dates for the current and next tax year are on the SARS deadline calendar.
CARF dates
| Milestone | When | Source |
|---|---|---|
| CARF takes effect and providers start collecting reportable information | 1 March 2026 | SARS CARF page |
| First reporting period | 1 March 2026 to 28 February 2027 | SARS CARF page |
| Providers submit their first CARF returns to SARS | By 31 May 2027 | SARS CARF page |
| First exchange of CARF information between participating countries | September 2027 | SARS CARF page |
CARF puts the reporting duty on crypto providers. You keep declaring your crypto on your own income tax return.
Cite this page
Title: South African crypto tax numbers for 2026 and 2027
URL: https://coinfig.tax/guides/south-african-crypto-tax-numbers/
Publisher: Coinfig
Last updated: 13 November 2026
Change log
- 13 November 2026: First published. Every figure and date checked against the linked SARS pages on this day.
This page is general information, not tax advice. Crypto tax outcomes depend on your specific circumstances. For complex situations, consult a qualified tax practitioner.
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